Who is required to register for Excise Tax with the FTA?

Excise Tax registration is mandatory for any entity that imports excise goods into the UAE, produces excise goods in the UAE, or stockpiles excise goods in the UAE in specified commercial quantities.

How is Excise Tax calculated on retail selling prices (RSP)?

Excise Tax is calculated as a percentage of the Retail Selling Price (RSP) published by the FTA in its official Excise Price List, or the higher of the actual retail price or published price.

UAE Calculators/UAE Excise Tax

UAE Excise Tax Calculator (50% / 100%) (2026/2027)

Calculate FTA Excise Tax liability for importers, producers, and stockpilers of tobacco, energy drinks, and sweetened beverages in Dubai & UAE.

1. Select Excise Product Category:

Declared Retail Price Per Unit (AED):AED 100

Batch Quantity (Units):500 Units

FTA Excise Tax Summary

Product Category:Energy Drinks (100%)

Total Declared Retail Value:AED 50,000

Applied Excise Rate:100%

Total FTA Excise Tax Due

AED 50,000

Real-Time Mathematical Audit

Live Step-by-Step UAE Excise Tax Audit

Line-by-line proof of Federal Decree-Law No. 7 of 2017 excise rates and retail selling price (RSP) calculation.

Step 1: Goods Classification & Batch RSP500 Units

Declared Excise Category: Energy Drinks (100%)

Retail Price Per Unit (RSP): AED 100

Total RSP Batch Value: AED 50,000

Step 2: Statutory FTA Excise Rate100% Rate

Statutory Excise Rate: 100%

Governing Decree Law: Federal Decree-Law No. 7 of 2017

Step 3: Total Excise Tax LiabilityAED 50,000

Excise Duty Calculation Formula: Batch RSP Value x Excise Rate

Calculated FTA Excise Duty: AED 50,000

Step 4: FTA Declaration & Customs ClearanceFTA Clearance

FTA Digital Tax Stamp (DTS): Mandatory for Tobacco/Vape

ADVAQ Excise Registration: TRN & Price List Filing

UAE Statutory Excise Tax Schedule Matrix (2026/2027)

Excise Goods Classification	Statutory Excise Rate	Calculation Base	Digital Tax Stamp (DTS)
Tobacco, Energy Drinks & Vapes	100% Excise Tax	Retail Selling Price (RSP)	Mandatory Red/Green Stamps ✅
Carbonated & Sweetened Drinks	50% Excise Tax	Retail Selling Price (RSP)	Not Applicable

Knowledge Base

Frequently Asked Questions (UAE Excise Tax)

Under Federal Decree-Law No. 7 of 2017, Excise Tax applies to: 1) Tobacco & Tobacco products (100%), 2) Energy drinks (100%), 3) Electronic smoking devices & vaping liquids (100%), 4) Carbonated drinks (50%), and 5) Sweetened beverages (50%).

ADVAQ FTA Excise Tax Advisory

Register for UAE Excise Tax with ADVAQ

Our FTA Registered Tax Agents handle your Excise Tax TRN registration, official RSP price declarations, and monthly excise return filings.